Effective rates for specified goods
Notification No. 165/86-C.E.
Dated 1-3-1986
In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 96/86-Central Excises, dated the 10th February, 1986, namely :—
In the said notification,—
(i) for the Table, the following Table shall be substituted, namely :—
"THE TABLE
S. No. |
Heading No. or No. Sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985. |
Description of goods |
Rate |
(1) |
(2) |
(3) |
(4) |
1. |
34.03 |
Lubricating preparations, not containing petroleum oils or of oils obtained from bituminous minerals. |
Twelve per cent ad valorem. |
2. |
39.14 |
Ion-Exchangers based on polymers of heading Nos. 39.01 to 39.13 in primary forms. |
Fifteen per cent ad valorem. |
3. |
63.01 |
Sacks and bags of jute. |
Rupees six hundred and sixty per tonne. |
4. |
6805.10 |
Gaskets, other than those used in vehicles of Chapter 87. |
Twelve per cent ad valorem. |
5. |
6806.10 |
Brake Linings and pads and clutch facings, other than those used in vehicles of Chapter 87. |
Twelve per cent ad valorem. |
6. |
68.07 |
All other articles of stone, plaster, cement, asbestos, mica or of similar materials, not elsewhere specified or included. |
Twelve per cent ad valorem. |
7. |
9404.00 |
(i) |
Articles of bedding and similar furnishing of cellular rubber |
Sixty per cent ad valorem. |
|
|
(ii) |
Goods other than articles of bedding and similar furnishing of cellular rubber or plastics |
Fifteen per cent ad valorem. |
8. |
9405.00 |
Goods other than those made of glass |
Fifteen per cent ad valorem. |
9. |
9504.00 |
(i) |
Electronic machines for games of skill or chance (including electronic machines used for television games and video games) |
Twenty-five per cent ad valorem. |
|
|
(ii) |
Goods other than the following, namely :— |
Fifteen per cent |
|
|
|
(a) |
Playing cards |
|
|
|
|
(b) |
Electronic machines for games of skill or chance (including electronic machines used for television games and video games). |
|
10. |
9603.00 |
All goods |
Nil |
11. |
9612.00 |
Ink-pads |
Fifteen per cent ad valorem. |
12. |
9615.00 |
All goods |
Nil." |
(ii) for the Explanations, the following Explanation shall be substituted, namely :—
'Explanation I :- "Electronic machines'', covered under S. No. 9 of the Table above, means machines and apparatus containing thermionic valves or transistors or similar semi-conductor devices or light emitting diodes or electronic microcircuits or capacitors other than paper capacitors.'